查詢教學大綱與進度

教學大綱與進度

課程基本資料：

學年期課號課程名稱階段學分時數修教師班級人撤備註

112-1 320452 會計學 1 3.0 3 ▲ 潘大畏工管一甲
工管一乙 76 5 工管一甲乙合開

學年期	課號	課程名稱	階段	學分	時數	修	教師	班級	人	撤	備註
112-1	320452	會計學	1	3.0	3	▲	潘大畏	工管一甲工管一乙	76	5	工管一甲乙合開

教學大綱與進度：

教師姓名潘大畏

Email Tawei.pan@msa.hinet.net

最後更新時間 2023-11-25 13:02:37

課程大綱介紹會計學之基本觀念，會計循環 - 包括分錄、過帳、試算、結算及財務報表之編製。逐一說明財務報表各個項目，最後並介紹財務報表之分析。修畢本課程之後能瞭解會計學之基本原理，會計資料處理及財務報表產生之整個過程，以及簡單之財務報表分析技術，並為未來之企業及財務相關課程打下良好基礎。 This course introduces the basic concepts of accounting. All the necessary processes are included as well the financial report analysis. After being taking this course, the student can understand the accounting concepts, accounting data process, generation of accounting report and techniques for analyzing the financial report.

課程進度週次/Week 課程單元大綱/Unit 1 Course Introduction課程介紹 2 Accounting in Business企業會計 3 Analyzing and Recording Transactions交易事項分析與紀錄 4 Journalizing, posting and trial balance分錄過帳與試算 5 Adjusting Accounts for Financial Statements調整分錄 6 Completing the Accounting Cycle會計循環 7 Closing entity結帳 8 Accounting for Merchandising Operation 買賣業會計 9 Midterm exam期中考 10 Financial Statement財務報表 11 Inventories and Cost of Sales存貨與銷貨成本 12 The cost flow assumption成本流動假設 13 Accounting Information Systems會計資訊系統 14 Cash Account and Internal Control現金與內控 15 Fraud詐欺 16 Managing inventory system存貨系統管理 17 Inventory cost and valuation存貨成本與估計 18 Final exam期末考

評量方式與標準出席狀況(Regular class participation) 20 % 作業撰寫(Team project+graded ch. assignments) 10 % 隨堂考(Quizzes) 10 % 期中考(Midterm exam) 20 % 會考 10% 期末考(Final exam) 30 %

使用教材、參考書目或其他 【遵守智慧財產權觀念，請使用正版教科書，不得使用非法影印教科書】

使用外文原文書：是
Wild, Kwok and Shaw(2023), Principles of Financial Accounting IFRS Ch1~17 (Custom Edition) 3e,華泰文化。ISBN：9786269646876

課程諮詢管道 Students’ understanding will be assessed through a variety of tasks, including graded assignments, quizzes, team project, midterm, and a final exam.

課程對應SDGs指標

備註
SDGs 4：Quality Education
SDGs 8：Decent Work and Economic Growth

教師姓名	潘大畏
Email	Tawei.pan@msa.hinet.net
最後更新時間	2023-11-25 13:02:37
課程大綱	介紹會計學之基本觀念，會計循環 - 包括分錄、過帳、試算、結算及財務報表之編製。逐一說明財務報表各個項目，最後並介紹財務報表之分析。修畢本課程之後能瞭解會計學之基本原理，會計資料處理及財務報表產生之整個過程，以及簡單之財務報表分析技術，並為未來之企業及財務相關課程打下良好基礎。 This course introduces the basic concepts of accounting. All the necessary processes are included as well the financial report analysis. After being taking this course, the student can understand the accounting concepts, accounting data process, generation of accounting report and techniques for analyzing the financial report.
課程進度	週次/Week 課程單元大綱/Unit 1 Course Introduction課程介紹 2 Accounting in Business企業會計 3 Analyzing and Recording Transactions交易事項分析與紀錄 4 Journalizing, posting and trial balance分錄過帳與試算 5 Adjusting Accounts for Financial Statements調整分錄 6 Completing the Accounting Cycle會計循環 7 Closing entity結帳 8 Accounting for Merchandising Operation 買賣業會計 9 Midterm exam期中考 10 Financial Statement財務報表 11 Inventories and Cost of Sales存貨與銷貨成本 12 The cost flow assumption成本流動假設 13 Accounting Information Systems會計資訊系統 14 Cash Account and Internal Control現金與內控 15 Fraud詐欺 16 Managing inventory system存貨系統管理 17 Inventory cost and valuation存貨成本與估計 18 Final exam期末考
評量方式與標準	出席狀況(Regular class participation) 20 % 作業撰寫(Team project+graded ch. assignments) 10 % 隨堂考(Quizzes) 10 % 期中考(Midterm exam) 20 % 會考 10% 期末考(Final exam) 30 %
使用教材、參考書目或其他	【遵守智慧財產權觀念，請使用正版教科書，不得使用非法影印教科書】使用外文原文書：是 Wild, Kwok and Shaw(2023), Principles of Financial Accounting IFRS Ch1~17 (Custom Edition) 3e,華泰文化。ISBN：9786269646876
課程諮詢管道	Students’ understanding will be assessed through a variety of tasks, including graded assignments, quizzes, team project, midterm, and a final exam.
課程對應SDGs指標
備註	SDGs 4：Quality Education SDGs 8：Decent Work and Economic Growth